RC 000 : CO 31-0-32 and work in 1x1 rib for 8 rows at
T5/5 (or drop and latch up every other stitch for ribbing)
With all stitches on MB, T10 Knit to RC 38-40 (includes 8 rows of ribbing).
Divide into 3 sections of 21 stitches each and scrap off each section separately.
For each section and with right sides facing: hang 1st 8 stitches behind latches, skip next 5 center stitches and then hang last 8 stitches onto same needles as 1st 8 and pull thru first stitches. BO .
Hang remaining 5 stitches and knit in I-cord (left part button/T 7) for 20 rows (can be contrasting color). Cut yarn long enough to remove, gather and tie off I-cord. Repeat for remaining two sections.
When all three sections are completed, sew back seam with mattress stitch and tie each I-cord into a knot. Weave in ends.